国外所“本土化”与国内所“国际化”的思考

目前,中国会计师事务所呈现出国外所“本土化”和国内所“国际化”的趋势。“四大”本土化是其生存的基础,也给中国的会计市场带来巨大的影响,其实质是在瓜分中国市场。面对国外所的“本土化”,中国的内资所适时地提出了“国际化”的发展思路,从而与国外所抗衡。

"Localization" of the External Firm and "Internationalization" of the Internal Firm

At present,Chinese accountant office appears a trend——"Localization" of the External Firm and "Internationalization"of the Internal Firm."Four major localization"is its foundation of surviving,it brings enormous influence to accounting market of China,its essence is dismembering the Chinese market.In the face of "localization"in foreign countries,China has proposed the thinking of development of "internationalization"domestic-investment in good time,thus contend with foreign countries.